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Compilation V

TABLE OF CONTENTS

I. Foreword

II. Note for Users

III. Regulations and Administrative Directions on taxes in Kosovo

1. UNMIK Regulation No. 1999/3 on the Establishment of the Customs and other Related Services in Kosovo

1. UNMIK Regulation No. 2000/55 Amending UNMIK Regulation No.1999/3 on the Establishment of the Customs and other Related Services in Kosovo

1. UNMIK Administrative Direction No. 1999/1 Implementing UNMIK Regulation No. 1999/3 on the Establishment of the Customs and other Related Services in Kosovo

1. UNMIK Administrative Direction No. 2001/7 Implementing UNMIK Regulation No. 1999/3 on the Establishment of the Customs and other Related Services in Kosovo?

1. UNMIK Administrative Direction No. 2001/25 Implementing UNMIK Regulation No. 1999/3, as amended, on the Establishment of the Customs and other Related Services in Kosovo

1. UNMIK Administrative Direction No. 2001/26 Amending UNMIK Administrative Direction No. 2001/17 implementing UNMIK regulation No. 1999/3 on the establishment of the customs and other related services in Kosovo

2. UNMIK Regulation NO. 1999/16 On The Establishment Of The Central Fiscal Authority Of Kosovo And Other Related Matters

2. UNMIK Regulation No. 2000/7 Amending UNMIK Regulation No. 199/16 on the Establishment of The Central Fiscal Authority of Kosovo and other related Matters

2. UNMIK Regulation No. 2002/10 On the Establishment of the Economic And Fiscal Council

2. UNMIK Administrative Direction No. 1999/4 Implementing UNMIK regulation No. 1999/16 of 6 November 1999 on the establishment of the Central Fiscal Authority of Kosovo and Other Related Matters

2. UNMIK Administrative Direction No. 2001/8 implementing UNMIK Regulation No. 1999/16, as amended, on the establishment of the Central Fiscal Authority and other Related Matters

2. UNMIK Administrative Direction No. 2002/3 Implementing UNMIK Regulation No. 1999/16 on the establishment of the Central Fiscal Authority and other Related Matters

3. UNMIK Regulation No. 2000/2 on Excise Taxes in Kosovo

3. UNMIK Regulation No. 2000/26 Amending UNMIK Regulation No. 2000/2 on Excise Taxes in Kosovo

3. UNMIK Regulation No. 2000/35 Amending UNMIK Regulation No. 2000/2, as amended, on Excise Taxes in Kosovo

3. UNMIK Regulation No. 2000/56 Amending UNMIK Regulation No. 2000/2, as amended, on Excise Taxes in Kosovo

3. UNMIK Regulation No. 2001/15 Amending UNMIK Regulation No. 2000/2, as amended, on Excise Taxes in Kosovo

3. UNMIK Regulation No. 2001/38 Amending UNMIK Regulation No. 2000/2, as amended, on Excise Taxes in Kosovo

3. UNMIK Regulation No. 2002/16 Amending UNMIK Regulation No. 2000/2, as amended, on Excise Taxes in Kosovo

3. UNMIK Administrative Direction No. 2000/1 Implementing UNMIK Regulation No. 2000/2 on Excise Taxes in Kosovo

3. UNMIK Administrative Direction No. 2000/19 Amending UNMIK Administrative Direction No. 2000/1 Implementing UNMIK Regulation 2000/2 of January 2000 on Excise Taxes in Kosovo

3. UNMIK Administrative Direction No. 2002/21 Implementing UNMIK Regulation 2000/2, as amended, on Excise Taxes in Kosovo

4. UNMIK Regulation No. 2000/3 on Sales Tax in Kosovo

4. UNMIK Administrative Direction No. 2000/2 Implementing UNMIK Regulation No. 2000/3 of January 2000 on Sales Tax in Kosovo

4. UNMIK Administrative Direction No. 2000/20 Amending UNMIK Administrative Direction No. 2000/2 Implementing UNMIK Regulation No. 2000/3 of January 2000 on Sales Tax in Kosovo

4. UNMIK Administrative Direction No. 2000/24 Amending UNMIK Administrative Direction No. 2000/2, as amended, Implementing UNMIK Regulation No. 2000/3 of January 2000 on Sales Tax in Kosovo

5. UNMIK Regulation No. 2000/5 on the Establishment of a Hotel, Food and Beverage Service Tax

5. UNMIK Regulation No. 2000/31 Amending UNMIK Regulation No. 2000/5 on the Establishment of a Hotel, Food and Beverage Service Tax

6. UNMIK Regulation No. 2000/20 on Tax Administration and Procedures

6. UNMIK Regulation No. 2001/39 Amending UNMIK Regulation No. 2000/20 on Tax Administration and Procedures

6. UNMIK Administrative Direction No 2000/6 Implementing UNMIK Regulation No. 2000/20 of 12 April 2000 on Tax Administration and Procedures

6. UNMIK Administrative Direction No 2000/7 Implementing UNMIK Regulation No. 2000/20 of 12 April 2000 on Tax Administration and Procedures

7. UNMIK Regulation No. 2000/29 on the Establishment of a Presumptive Tax

7. UNMIK Regulation No. 2001/40 Amending UNMIK Regulation No. 2000/29 on the Establishment of a Presumptive Tax

8. UNMIK Regulation No. 2001/11 on Value Added Taxes in Kosovo

8. UNMIK Regulation No. 2001/41 Amending UNMIK Regulation No. 2001/11 on Value Added Taxes in Kosovo

8. UNMIK Regulation No. 2002/17 Amending UNMIK Regulation No. 2001/11, as amended, on Value Added Taxes in Kosovo

9. UNMIK Regulation No. 2001/23 On the Pilot program for imposition of taxes on immovable property in Kosovo.

10. UNMIK Regulation No. 2002/3 on Profit Taxes in Kosovo

10. UNMIK Administrative Direction No. 2002/7 Implementing UNMIK Regulation No. 2002/3 on Profit Taxes in Kosovo

11. UNMIK Regulation No. 2002/4 on Personal Income Taxes in Kosovo

11. UNMIK Administrative Direction No. 2002/8 Implementing UNMIK Regulation No. 2002/4 on Personal Income Taxes in Kosovo